On January 31, a snowstorm damaged the office of a small business, and some of the accounting information stored in the computer's memory was lost. The following information pertaining to January activities was retrieved from other sources:

Direct materials purchased 25,560

Work in process -beginning inventory 2,840

Direct materials- beginning inventory 8520

Direct materials-ending inventory 14200

Finished goods - beginning inventory 17040

Finished goods-ending inventory 3550

Sales 85200

Manufacturing overhead and direct labour incurred 31240

Gross profit percentage based on net sales 40 % .

What was the cost of direct materials used in January?

What amount of work in process inventory was transferred out to finished goods during January ? Amount transferred out to finished goods.